Legal Opinion
Matter of Continental Airlines, Inc.
United States Bankruptcy Court, D. Delaware
Decided February 4, 1992No. 17-12678PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HELEN S. BALICK, Bankruptcy Judge.
The Manager of Revenue for the City and County of Denver (Denver or Manager) has brought this motion for payment of an administrative expense claim for unpaid use tax, penalties and interest. 11 U.S.C. §§ 503(a), (b)(l)(B)(i) and (C). Continental Airlines, Inc. opposes payment of the administrative claim on the grounds that Continental is entitled to an exemption for the period at issue. Den.Rev.Mun.C. § 53-97(17); 11 U.S.C. § 505(a)(1). Continental has cross-moved for a refund or credit for taxes already paid while the exemption…
2Cases cited14 opinions
- Robert Lawrence Co. v. Devonshire Fabrics, Inc.Supreme Court of the United States · 1960
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
- Van Sickle v. BoyesSupreme Court of Colorado · 1990
- In Re Wolverine Radio CompanyCourt of Appeals for the Sixth Circuit · 1991
- Atlantic Coast Line Railroad v. PhillipsSupreme Court of the United States · 1947
9 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- St. John's Nursing Home, Inc. v. City of New Bedford (In Re St. John's Nursing Home, Inc.)District Court, D. Massachusetts · 1994
- D'Alessio v. Internal Revenue Service (In Re D'Alessio)United States Bankruptcy Court, S.D. New York · 1995
- Beer v. Continental Airlines, Inc. (In Re Continental Airlines)District Court, D. Delaware · 1993